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Personal Income Tax Refunds

… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …

Elmira City School District – Financial Condition (2014M-348)

… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town … audit town lisle highway department longterm planning …

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials agreed with our …

Village of Ellenville – Information Technology (2014M-278)

… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

Morris Central School District – Financial Operations (2015M-251)

… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her …

Middleburgh Central School District – Financial Condition (2013M-206)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the Albany Counties. The District is governed by the Board of Education which comprises five elected members. The …

Western New York Maritime Charter School – Financial Operations (2015M-124)

… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal … $4.8 million. Key Findings The School does not have written policies or procedures to specify what types of …

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… transactions with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. …

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates …

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the management company which assists with the School’s … Charter School of Educational Excellence Middle School Capital Project and …

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The … chosen. Procure professional services using a competitive method, such as an RFP process, and ensure that District …

Yonkers City School District – Fixed Assets (2015M-229)

… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …

West Islip Union Free School District – Payroll (2016M-78)

… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools …

Area #6 – Patch Management – Information Technology Governance

Washingtonville Central School District – Reserve Funds (2014M-45)

… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The …

Village of Pelham – Information Technology (2016M-410)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …